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Publié le 24 August 2024

Do you have to continue submitting your tax declaration every year in Luxembourg?

Have you already filed a tax declaration in Luxembourg? Discover whether you need to continue submitting on every year and what are the tax obligations you need to respect.

If you have started filing a tax declaration in Luxembourg, you might have asked yourself if you have to continue submitting it every year. The answer depends on your tax situation and on your obligations as a taxpayer. Here is everything you need to know:

1. Obligation for the Declaration: When is it necessary?

In Luxembourg, the tax declaration is not systematically obligatory for all taxpayers. However, there are certain conditions that render the declaration obligatory:

  • the taxable income of a household exceeds 100.000€ annually
  • in the case of a combination of several forms of remuneration where the taxable income exceeds 36.000€ for taxpayers in tax classes 1 and 2 and 30.000€ for taxpayers in tax class 1a
  • if you are a non-Luxembourg resident, as they are taxed at a fixed rate

Or if your taxable income in Luxembourg is not subject to withholding tax, as for example business profits, rental income, income from transferable securities …

2. Why Continue Filing a Tax Declaration?

Even if you are not strictly obligated to submit a tax declaration every year, there could be advantages involved in continuing to do it:

  • Tax optimisation: Filing a tax return allows you to benefit from various tax deductions (loan interest, special expenses, etc.) that could reduce your final tax bill.
  • Refund of overpayments: If you have paid too much tax at source, filing a return could allow you to recover the excess.

3. When Can You Stop Filing Declarations?

If you are not submitted to one of the obligations to submit a declaration (for example, if your income is solely salary-related and below the taxable threshold), you could, in theory, stop filing tax declarations.

4. Consequences of Not Filing Declarations

If you are under an obligation to file a declaration and you do not submit one, you risk penalties for non-declaration or late declaration. Additionally, the tax administration may proceed to perform an estimate of your income, often less favourable than if you had done the declaration yourself.

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